The government announced the Baggage rules in 1998 given below for various categories

An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.

APPENDIX A

Rule 2 : Passengers Returning from Nepal, Bhutan, Myanmar or China

An Indian resident or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China other than by land route, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix B.

Explanation.- The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.

Rule 3 : Professionals returning to India

An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to what he is allowed under rule 3, or as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (2) of Appendix C.

Rule 4 : Jewellery

A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D.

APPENDIX D  

A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix E.

(1) A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 1, as the case may be, under rule 2, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F., subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.

(2) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.

Provisions regarding unaccompanied baggage

(1) Provisions of these rules are also extended to unaccompanied baggage except where they have been specifically excluded. 

(2) The unaccompanied baggage had been in the possession abroad of the passenger and is despatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs may allow.

(3) The unaccompanied baggage may land in India up to 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reason, which necessitated a change in the travel schedule of the passenger.

Application of these Rules to members of the crew

The provisions of these Rules shall apply in respect of members of the crew engaged in a Foreign going vessel for importation of their baggage at the time of final pay off on termination of their engagement.

1. Fire arms.

2. Catridges of fire arms exceeding 50.

3. Cigarettes. Exceeding 200 or cigars exceeding 50 or tobacoo exceeding 250 grmas.

4. Alcoholic liquor and wines in excess of one litre each.

5. gold or silver, in any form, other than ornaments.

Annexure II

1. Colour Televisions/Monochrome Television.

2. Video Cassette Recorder/ Video Cassettes Player/ Video Televisions Receiver.

3. Washing Machine.

4. Electrical/Liquefied Petroleum Gas Cooking Range (other than Electrical/Liquefied Petroleum Gas stoves with not more than two burners and without any extra attachment.

5. Dish Washer.

6. Music System.

7. Personal Computer.

8. Air-conditioner

9. Refrigerator.

10. Deep Freezer.

11. Microwave Oven.

12. Video camera or the combination of such video camera with one or more of the following goods, namely:

(a) Television Receiver

(b) Sound recording or reproducing apparatus.

(c ) Video reproducing apparatus.

13. Word Processing Machine .

14. Fax Machine.

15. Vessels.

16. Aircrafts.

17. Cinematographic films of 35mm and above.

18. Gold or silver, in any from, other than ornaments.

Definitions

In these rules, unless the context otherwise requires-

(i) "appendix" means an Appendix to these rules;

(ii) "resident" means a person holding a valid passport issued under the Passport Act, 1967 and normally residing in India;

(iii) "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage or business;

(iv) "family" includes all person who are residing in the same house and from part of the same domestic establishment;

(v) "professional equipment" means such portable equipment., instruments, apparatus and appliances as are required in his profession, by a carpenter, a plumber, a welder, as mason and the like and shall not include items of common use such as cameras, cassette recorders, dictaphones, personal computers, typewriters and other similar articles.